Appellate Tribunal rules dealer's commission not includible in assessable value.

The Appellate Tribunal CESTAT, New Delhi, set aside the Collector's order regarding the inclusion of dealer's commission in the assessable value, ruling that it was not liable as dealers recovered it directly from customers, not from the assessee. The appeal was allowed.

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The Appellate Tribunal CESTAT, New Delhi, in the case represented by Shri Joy Kumar, Advocate for the Appellant and Smt. K.A. Mishra, SDR for the Respondent, set aside the order passed by the Collector, Central Excise, New Delhi, dated 8-12-1992. The issue was regarding the inclusion of dealer's commission in the assessable value, which was not liable as the dealers were recovering it directly from customers, not from the assessee. The appeal was allowed.

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